Mr. Speaker, I recall not too long ago when the members on this side were pointing fingers over to the other side, accusing them of having broken their promises and creating no spaces, which happened to have been true, and then they came in with their own plan. They said they would create thousands of spaces.

Well here we are a year later and what have we got? A big fat zero, and the fact is, there is no commitment here for serious child care whatsoever. In fact, we spend 0.25% of our GDP on early childhood. That is worse than the United States.

When is the Prime Minister going to take our young children seriously and their families, and make sure they have the child care that they need?

Mr. Speaker, again the member is wrong. No sooner had we announced $250 million in the budget for child care spaces, the government of Saskatchewan, an NDP government, announced in its budget it was going to create 500 spaces. Where the Liberals failed, we are getting the job done.

Mr. Speaker, last week's Conservative budget shows the government has completely abandoned tax fairness for the second time in two years. It is a disturbing pattern. Income taxes are going up every year under the government and the income trust disaster cost investors $25 billion overnight.

The minister somehow called this gross injustice his tax fairness plan. Taxes are up and private savings have been decimated. Where is the fairness in this?

Mr. Speaker, there is certainly tax relief for families in Canada today. There is a $2,000 per child tax credit for children under the age of 18.

Perhaps it is because we recognize, on this side of the House, something that the other side of the House fails to recognize, and that is there are lots of hard-working people in Canada who, at the end of the month, have trouble paying their bills. We are going to help them out with their children, with those expenses for children, with a sum of $310 a year on average per child.

The other part, which is very important and I am sure the member opposite wants to support this once she has read it, is the workers income tax benefit to get over the welfare--

Mr. Speaker, the plain truth is this. Taxes started going up the day the government took power. In 2005 the lowest income tax rate was 15%. After the 2006 budget, the rate was raised to 15.5% and last week's budget did absolutely nothing to reverse this inexplicable tax increase on those who earn the least.

Mr. Speaker, may I remind the hon. member that for a budget to become law, it has to pass. Our budget last year passed. Both budget implementation bills passed. The provision that she refers to never passed in this House and never became the law of Canada.

What we have done in tax relief since budget 2006 is $37.8 billion for individuals and $3.5 billion for business which is total tax relief of $41 billion, Ralph. That is a lot of money for Canadians.

Mr. Speaker, a week before the budget, the Minister of Finance decided to subsidize General Motors vehicles with big engines, because they can also run on an ethanol E85 blend. The Minister of Finance is likely the only taxpayer in Whitby—Oshawa who can fill up his car at the only E85 fuel pump in the country, which is here in Ottawa.

Why is the minister subsidizing vehicles that in no way help improve the environment?

Mr. Speaker, this government is very proud of the initiatives we have taken both on reducing greenhouse gas emissions and on bringing real measures to have Canadians involved.

We are very proud of the initiative, for the first time ever, to see the federal government provide incentives to get people to buy fuel efficient cars. We on this side of the House will not leave ethanol behind.

I can appreciate that with the Liberal Party opposite a lot of talk happened but very little happened on ethanol. The Liberals did not get the job done. This government wants ethanol vehicle fleets to be part of Canada's future. That is why we are very proud to put the Chevy Impala E85 on the list.

General Motors vehicles that can also run on E85 are indeed eligible for a tax funded $1,000 rebate. The problem is the only pump where drivers can fill up in Canada with E85 is in Ottawa. What good does that do for a driver in Calgary?

Did the minister add these models to the list simply because they are assembled by people in his riding?

Mr. Speaker, again we are seeing more evidence that the Liberals did not read the budget.

It is unacceptable that only one station in Canada is offering 85% ethanol. That is why this government is investing in a biofuels and ethanol strategy.

If the hon. member checks page 71, he will see that Ottawa based Iogen is one of Canada's leading biotechnology firms. It is about part of the investment of $2 billion in cleaner fuels. This government is delivering where the previous government failed.

The real issue here is the Liberals do not like Chevy Impalas because they are a bunch of limousine Liberals.